FRC issues updated suite of factsheets for FRS 102
Three new factsheets have been published which relate to the significant changes to FRS 102, including new versions of Section 20 'Leases' and Section 23 'Revenue from Contracts with Customers'.…
FRC publishes Annual Review of Corporate Governance Reporting
The review emphasises the continued importance of the Code's 'comply or explain' approach, which allows companies to depart from provisions when circumstances warrant, provided they offer high-quality explanations for their…
In Conversation series: UK Corporate Governance Code 2024 key aspects
Audit committee minimum standards: UK Corporate Governance Code 2024Navigating diversity in corporate governance: UK Corporate Governance Code 2024Navigating outcomes-based corporate governance reporting: UK Corporate Governance Code 2024Strategies and reporting insights…
Pre-Emption Group reports UK companies embrace enhanced capital raising flexibility
The Pre-Emption Group has today published its second report monitoring the use of its updated Statement of Principles on the disapplication of pre-emption rights for UK listed companies.
FRC approves CIPFA Diploma in Local Audit
Improving the capacity and capability of the local audit system is a priority of the FRC to ensure the long-term sustainability of the local body financial reporting and audit. The…
